Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (10) TMI 147 - AT - Service TaxRecipients of services under the heading of “Goods Transport Agent” - benefit of abatement of 75% from the value of the Service Tax under Notification No. 32/2004 – since appellant had produced the certificate from the service provider (transporter), about non-availment of input or capital gods credit, benefit of notification is admissible - when the department noticed the lapse, they registered themselves under the category of GTA services – respondent paid tax on being pointed out, there was no mala fide on the part of the respondent and therefore, imposition of penalties is not at all justified
|